Nova Chemicals Corp. incurred the following manufacturing costs for the year 2020:

Raw materials used in production		$28,800		Inventories:
Total manufacturing cost added		161,000		Raw materials, January 1		$9,900
Factory overhead		66,500		Raw materials, December 31		10,750
Selling and administration expenses		44,300		Work in process, January 1		14,700
				Work in process, December 31		13,200
				Finished goods, January 1		9,800
				Finished goods, December 31		9,750

(a)

For 2020, what was the cost of raw materials purchased?

Cost of raw materials purchased

$ 29,650

(b)

For 2020, what was the cost of goods manufactured?

Cost of goods manufactured

$